Règlement ministériel du 30 décembre 1992 portant publication de l'arrêté ministériel belge du 30 décembre 1992 relatif au régime des tabacs manufacturés.

This ministerial regulation publishes a Belgian ministerial order on the fiscal regime for manufactured tobacco.

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Jurisdiction: Luxembourg
Instrument: Regulation
Citation: http://data.legilux.public.lu/eli/etat/leg/rmin/1992/12/30/n6/jo
Status: In force
Version: Undated source snapshot
Language: fr
Updated: 30 Dec 1992
Official source: View official record ↗

duty coefficients excise excise duty execution manufactured tobacco publication tax tobacco pricing tobacco products value added tax

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About this statute

This ministerial regulation publishes a Belgian ministerial order on the fiscal regime for manufactured tobacco. The Belgian ministerial order of 30 December 1992 on the fiscal regime of manufactured tobacco is published for execution in Luxembourg, subject to stated reservations. The provisions on special excise duty and value added tax apply only to Belgium. This article sets coefficients to apply in Luxembourg for certain manufactured tobacco products. The article sets coefficients in Luxembourg for cigars, cigarillos, cigarettes, and smoking tobacco.

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Provisions of Règlement ministériel du 30 décembre 1992 portant publication de l'arrêté ministériel belge du 30 décembre 1992 relatif au régime des tabacs manufacturés.

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Part preamble

Preamble

preamble
Preamble
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AI-assisted research summary: This ministerial regulation publishes a Belgian ministerial order on the fiscal regime for manufactured tobacco.

Le contenu de la version HTML du Journal officiel luxembourgeois est identique Ã la version PDF. RÃ¨glement ministÃ©riel du 30 dÃ©cembre 1992 portant publication de l'arrÃªtÃ© ministÃ©riel belge du 30 dÃ©cembre 1992 relatif au rÃ©gime fiscal des tabacs manufacturÃ©s. Le Ministre des Finances, Vu les articles 2, 6, 38, 41 et 42 de la Convention coordonnÃ©e instituant l'Union Economique belgo-luxembourgeoise, approuvÃ©e par la loi du 26 mai 1965; Vu l'article 6 de l'arrÃªtÃ© grand-ducal du 24 avril 1922 relatif Ã la mise en vigueur des dispositions lÃ©gales et rÃ©glementaires en matiÃ¨re d'accises communes belgo-luxembourgeoises; Vu l'arrÃªtÃ© ministÃ©riel belge du 30 dÃ©cembre 1992 relatif au rÃ©gime fiscal des tabacs manufacturÃ©s; ArrÃªte: â

1 er
Art. 1 er .
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AI-assisted research summary: The Belgian ministerial order of 30 December 1992 on the fiscal regime of manufactured tobacco is published for execution in Luxembourg, subject to stated reservations.

Art. 1 er . L'arrÃªtÃ© ministÃ©riel belge du 30 dÃ©cembre 1992 relatif au rÃ©gime fiscal des tabacs manufacturÃ©s est publiÃ© au MÃ©morial pour Ãªtre exÃ©cutÃ© au Grand-DuchÃ© de Luxembourg sous les rÃ©serves suivantes. â
2
Art. 2.
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AI-assisted research summary: The provisions on special excise duty and value added tax apply only to Belgium.

Art. 2. Les dispositions relatives au droit d'accise spÃ©cial et Ã la taxe sur la valeur ajoutÃ©e ne concernent que la Belgique. â
3
Art. 3.
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AI-assisted research summary: This article sets coefficients to apply in Luxembourg for certain manufactured tobacco products.

Art. 3. Pour l'application du paragraphe 9 du rÃ¨glement annexÃ© Ã l'arrÃªtÃ© ministÃ©riel belge du 22 janvier 1948 rÃ©glant la perception du droit d'accise sur les tabacs fabriquÃ©s, modifiÃ©, les coefficients Ã appliquer au Grand-DuchÃ© de Luxembourg sont les suivants: a) 1,88 pour les cigares; b) 1,83 pour les cigarillos; c) 4,63 pour les cigarettes; d) 2,24 pour le tabac Ã fumer fine coupe destinÃ© Ã rouler les cigarettes ainsi que les autres tabacs Ã fumer. â
4
Art. 4.
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AI-assisted research summary: The article sets coefficients in Luxembourg for cigars, cigarillos, cigarettes, and smoking tobacco.

Art. 4. Pour l'application du paragraphe 231 du mÃªme rÃ¨glement, les coefficients Ã appliquer au Grand-DuchÃ© de Luxembourg sont les suivants: Cigares, par piÃ¨ce: F 41,70 Cigarillos, par piÃ¨ce: F 8,70 Cigarettes, par piÃ¨ce: F 4,80 Tabac Ã fumer â â â â¢ fine coupe destinÃ© Ã rouler les cigarettes â â â â â¢ autres tabacs Ã fumer, â â â â â¢ par kilogramme â F 2.280 â
5
Art. 5.
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AI-assisted research summary: L’article 5 abroge les articles 3 et 4 du règlement ministériel du 21 avril 1992 visé dans le texte.

Art. 5. Les articles 3 et 4 du rÃ¨glement ministÃ©riel du 21 avril 1992 portant publication de l'arrÃªtÃ© royal belge du 28 mars 1992 modifiant le rÃ©gime d'accise du tabac et de l'arrÃªtÃ© ministÃ©riel belge du 30 mars 1992 relatif au rÃ©gime fiscal des tabacs fabriquÃ©s, sont abrogÃ©s. Luxembourg, le 30 dÃ©cembre 1992. Le Ministre des Finances, Jean-Claude Juncker

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